<!DOCTYPE html>
<style>
#child-clipping-layer {
  position: absolute;
  left: 0.375px;
  top: 0.625px;
  width: 100px;
  height: 100px;
  will-change: opacity;
  border-radius: 10px;
  overflow: hidden;
}

#clipped-layer {
  width: 100px;
  height: 100px;
  background: green;
  will-change: opacity;
}
</style>
<div id="child-clipping-layer">
  <div id="clipped-layer"></div>
</div>